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Inheritance tax

Articles, books and online resources on inheritance tax.

Featured book

Inheritance tax 2018/19
Bloomsbury Professional, 2018
Addresses inheritance tax and inheritance planning issues that concern tax practitioners and accountants. To borrow this book please contact the Library.

Featured article

DOTAS and inheritance tax
Tax Journal, 29 June 2018
New rules were introduced on 1 April 2018 concerning for the disclosure of tax avoidance schemes (DOTUS) and inheritance tax planning. They are considerably wider in scope than the previous rules.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Financial Times guide to personal tax 2011-12

Guide to completing the self-assessment tax return.

Taxation of small businesses, 2015/16

A one-volume guide to direct taxation of a small business.

Taxation of small businesses, 2017/18

A one-volume guide to direct taxation of a small business.

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Useful links

GOV.UK

Inheritance Tax
Guidance on thresholds, the probate process, valuation and trusts.

Inheritance Tax Toolkit
Guidance for tax professionals on inheritance tax and completing form IHT400 in tax returns.

Rates and Allowances
Current and historical tax rates and thresholds.

Inland Revenue: Inheritance Tax Act 1984
Sets out the statutory provisions of the Inheritance Tax Act 1984, originally published as the Capital Transfer Tax Act 1984 (‘the 1984 Act’). Also contains the parts of the Finance Acts (1985 to date) which affect the 1984 Act. See the Preface for full details of the contents.

Legislation

UK Public General Acts relating to inheritance tax are available with explanatory notes and other resources from the government's archive:

Other resources

STEP: Society of Trust and Estate Practitioners
The professional body for the trust and estate profession in the UK and worldwide.

Valuation Office Agency manuals
The Valuation Office Agency is the department of HMRC responsible for valuation of land and property for capital gains tax and inheritance tax purposes.

Articles and books

Our collection includes key tax annuals, recent articles on developments in inheritance tax and other books on this area.

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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